You can see the tax impact of any expense directly in Accountable, including expenses related to your vehicle. This article explains how to find that tax impact, how Accountable calculates the tax deductibility of different vehicle types, and how VAT deductibility works for each.
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
A. Click on the relevant expense:
B. Once the expense is open, scroll down the right-hand side of the screen and click on "Show tax impact":
C. Expense tax impact:
A. Click on the relevant expense:
B. Once the expense is open, scroll down and tap "See tax impact":
C. Expense tax impact:
🚨 From 1 January 2026, vehicles with an internal combustion engine ordered from that date onwards will no longer be tax deductible in Belgium.
To find the tax-deductible percentage of your vehicle expenses, you need to apply a formula. The result depends on the type of vehicle and the date of purchase.
The formula is:
120%: (0.5% x [coefficient] x CO2)
Where the coefficient is:
Diesel | 1 |
Petrol, LPG, Biofuel, electric | 0.95 |
Compressed natural gas | 0.90 |
🚨 Deductibility depends on the type of vehicle and the date of purchase, but it also depends on the percentage of professional use.
For example, a self-employed person in a secondary occupation will use their car less for business than someone in a primary occupation. If the formula gives a tax deductibility of 80%, but you use the car 40% of the time for private purposes, the overall deductibility is 48% (60% of 80%).
💡 Accountable does the calculation for you. Enter your vehicle's data in Accountable, set a professional use percentage for your expenses, and link the vehicle to each related expense.
Here is the information you need to enter to register your vehicle and link it to expenses:
🔌 Vehicle purchased from 01/01/2020 | 🔌 Vehicle purchased from 01/01/2023 | 🔌 Vehicle purchased from 01/01/2027 | 🔌 Vehicle purchased from 01/01/2031 | |
Tax deductibility | Max. 120% | Max. 100% | Max. 95% | Max. 67.5% |
The same applies to electric bikes.
In most cases, you amortize the purchase of a new electric car over 5 years, at a rate of 20% per year. Electric cars purchased or ordered before 2027 remain 100% tax-deductible for the full amortization period.
This means you can still deduct an electric car at 100% until 2027, provided its professional use percentage applies accordingly.
For electric cars purchased or ordered from 1 January 2027, the maximum tax deductibility will be as follows:
Year | % |
2027 | 95% |
2028 | 90% |
2029 | 82.5% |
2030 | 75% |
2031 | 67.5% |
💡 The depreciation percentage does not decrease over the amortization period, unlike for non-electric cars. If you buy an electric car in 2028 and depreciate it over 5 years, the maximum tax deductibility stays at 90% throughout that period. The percentage is fixed at the year of purchase.
Hybrid purchased after 2018 and before 07/01/2023 | Hybrid purchased from 01/01/2025 | Hybrid purchased from 2026 | Hybrid purchased from 2027 | Hybrid purchased from 2028 | |
Tax deductibility | Still depending on the formula* | Capped at 75%** | Capped at 50%*** | Capped at 25%*** | 0%*** |
* If you purchased a hybrid car after 2018 and before 1 July 2023, the deductibility rules are unchanged. The tax deductibility is calculated using the CO2 emissions formula:
120%: (0.5% x 0.95 x CO2)
For example, if you bought a hybrid car with emissions of 50 g/km, the tax deductibility is 95%.
** 🚨 From 1 January 2025, the maximum deductibility of a hybrid car is 75%, even if it was 95% tax-deductible in 2023 and 2024. The formula still determines the base deductibility, but the 75% ceiling applies from 1 January 2025. This ceiling continues to fall after 2025.
*** 🚨 For hybrid cars purchased between 1 July 2023 and 1 January 2025, deductibility is also calculated using the formula above. During this period, the maximum deductibility is 100% and the minimum is 50%. From 1 January 2025, however, deductibility is capped at 75%, dropping further to 50% in 2026, 25% in 2027, and 0% in 2028.
If you buy a hybrid car after 07/01/2023, the maximum deductibility is 100% and the minimum is 50%.
If you buy a hybrid car from 1 January 2025, the maximum tax deductibility is 75%. This percentage drops further in 2026 (50%), 2027 (25%), and 2028 (0%).
You buy a hybrid car at the start of 2024 with a tax deductibility (calculated using the CO2 formula) of 80%. Assuming you depreciate the car over 5 years at 20% per year, the breakdown is as follows:
First depreciation in 2024: 80%
Second depreciation in 2025: 75%
Third depreciation in 2026: 50%
Fourth depreciation in 2027: 25%
Last depreciation in 2028: 0%, no deduction possible
⚠️ Fuel for hybrid cars is only deductible up to a maximum of 50%.
Cars with a combustion engine running on diesel, petrol, or LPG are becoming less tax-advantageous. The deductibility is calculated using the same CO2 emissions formula as for hybrid cars:
120%: (0.5% x [coefficient] x CO2)
Where the coefficient is:
Diesel | 1 |
Petrol | 0.95 |
Compressed natural gas | 0.90 |
🚨 For cars with a combustion engine purchased or ordered from 1 July 2023, the maximum deductibility is limited to 75% in 2025, 50% in 2026, 25% in 2027, and 0% in 2028, even if the car was tax-deductible at 80% in 2023 and 2024.
For cars purchased between 1 July 2023 and 1 January 2025, deductibility is also calculated using the CO2 emissions formula. During this period, the maximum deductibility is 100% and the minimum is 50%.
From 1 January 2025, the maximum tax deductibility is 75% and the minimum is 0%. This percentage drops further in 2026 (50%), 2027 (25%), and 2028 (0%).
You buy a petrol car early in 2024 with a tax deductibility (calculated using the CO2 emissions formula) of 70%. Assuming you depreciate the car over 5 years at 20% per year, the breakdown is as follows:
First depreciation in 2024: 70%
Second depreciation in 2025: 70%
Third depreciation in 2026: 50%
Fourth depreciation in 2027: 25%
Last depreciation in 2028: 0%, no deduction possible
VAT is deductible at the legal flat rate of 35% (with a maximum of 50%).
VAT is deductible at 100%. Note: in this case, the professional use percentage is 100%, meaning the vehicle is used exclusively for professional purposes in a specific sector (Uber, Deliveroo, etc.).
VAT is deductible up to 100%, depending on the vehicle's professional use percentage.
You can view the tax impact of any expense in Accountable by opening the expense and clicking "Show tax impact" on the web or "See tax impact" on mobile.
Tax deductibility for vehicles depends on the fuel type, the date of purchase, and your percentage of professional use.
From 1 January 2026, combustion engine vehicles ordered from that date are no longer tax deductible in Belgium. Deductibility for hybrid cars phases out completely by 2028.
Electric cars purchased before 2027 remain 100% deductible throughout their depreciation period; from 2027, the maximum deductibility decreases by year of purchase.
VAT deductibility depends on how you use the vehicle: 35% flat rate for non-professional drivers, up to 100% for professional drivers and utility vehicles.
Need help? Chat with us or email support@accountable.eu, we're happy to help.
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
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